We look at the division of 97138963 by 104 
Let's see how many times 104 fits into 97138963.

Let's proceed to step 1:
9 divided by 104 is 0 with a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Fetch the next digit (7) from the dividend, attach it to 9 and continue: 97 / 104

Going ahead to step 2:
If we divide 97 by 104, we get 0 and a remainder of 97.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 97 leaves us with 97.
Append the next digit (1) from the dividend to 97 and continue with: 971 / 104

Step 3:
104 goes into 971 9 times with a remainder of 35.
Use 9 as the next digit of our solution. 
Result so far: 9.0
Subtracting 936 from 971 leaves us with 35.
Grab the next digit (3) from the dividend, add it to 35, then carry on: 353 / 104

Let's proceed to step 4:
If we divide 353 by 104, we get 3 and a remainder of 41.
Write down 3 as next digit of the result. 
Result so far: 93.0
If we subtract 312 from 353, we get 41.
Include the next digit (8) from the dividend after 41, then repeat: 418 / 104

Step 5:
104 can be fit into 418 4 times, resulting in a remainder of 2.
The number 4 becomes the next digit in our result. 
Result so far: 934.0
Subtracting 416 from 418 leaves us with 2.
Grab the next digit (9) from the dividend, add it to 2, then carry on: 29 / 104

Advancing to step 6:
104 goes into 29 0 times with a remainder of 29.
Put 0 as the next digit of the answer. 
Result so far: 9340.0
The remainder is 29 after subtracting 0 from 29.
Fetch the next digit (6) from the dividend, attach it to 29 and continue: 296 / 104

Step 7:
When dividing 296 by 104, we get 2 with a remainder of 88.
Record the quotient 2 as the next digit in the result. 
Result so far: 93402.0
If we subtract 208 from 296, we get 88.
Bring next digit (3) of the dividend behind the 88 and repeat the process: 883 / 104

Going ahead to step 8:
883 divided by 104 is 8 with a remainder of 51.
Write down 8 as next digit of the result. 
Result so far: 934028.0
If we take 832 away from 883, we end up with 51.
Since there are no more digits in the dividend, we add a zero to the remainder making it 510, and continue the process.

Going ahead to step 9:
If we divide 510 by 104, we get 4 and a remainder of 94.
Record the quotient 4 as the next digit in the result. 
Result so far: 934028.4
If we subtract 416 from 510, we get 94.
Since there are no more digits in the dividend, we add a zero to the remainder making it 940, and continue the process.

Advancing to step 10:
104 goes into 940 9 times with a remainder of 4.
The next digit of our result is 9. 
Result so far: 934028.49
Subtracting 936 from 940 leaves us with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 11:
When dividing 40 by 104, we get 0 with a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 934028.49
Subtracting 0 from 40 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Step 12:
When dividing 400 by 104, we get 3 with a remainder of 88.
Put 3 as the next digit of the answer. 
Result so far: 934028.4903
Subtracting 312 from 400 leaves us with 88.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

Let's proceed to step 13:
880 divided by 104 is 8 with a remainder of 48.
The next digit of our result is 8. 
Result so far: 934028.49038
Subtract 832 from 880 to get 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Let's proceed to step 14:
When dividing 480 by 104, we get 4 with a remainder of 64.
Record the quotient 4 as the next digit in the result. 
Result so far: 934028.490384
Subtracting 416 from 480 leaves us with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Step 15:
The number 104 fits into 640 6 times, leaving a remainder of 16.
Write down 6 as next digit of the result. 
Result so far: 934028.4903846
Subtract 624 from 640 to get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Going ahead to step 16:
104 goes into 160 1 times with a remainder of 56.
Write down 1 as next digit of the result. 
Result so far: 934028.49038461
Deduct 104 from 160 and we're left with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

After the division, we end up with 934028.49038461 and a remainder of 5.6e-08.